速动比率计算如下：速动比率 = (流动资产– 存货 – 预付款) / (流动负债)。流动资产=现金+有价证券+应收账款+存货 = $62,000 + $35,000 + $47,000 + $138,000 = $282,000。流动负债= (应付账款+应计负债)= $84,000 + $11,000 = $95,000。
速动比率 = (流动资产–存货– 预付费用) /流动负债= ($282,000 - $138,000 - $0) / $95,000= $144,000 / $95,000 = 1.516或1.52 |
